July 9, 2025

US tax

Investors

Hidden U.S. Estate Tax Trap For Foreign Investors

Foreign investors are often very surprised to learn that a leveraged U.S. real estate investment … More using recourse debt will often not shield the foreign investor from U.S. estate tax exposure. This article explores the mortgage debt surprise, why it matters, and how foreign investors can navigate it. getty Foreign investment in U.S. real

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Funds

New Self-Employment Tax Risks For U.S. Investors In Global Funds

A new Tax Court ruling is a warning for U.S. limited partners in global funds, imposing new … More self-employment (SECA) tax risks. U.S. limited partners in foreign funds like Cayman or Luxembourg partnerships must ensure passive roles to avoid costly SECA tax liabilities. getty The U.S. Tax Court decided Soroban Capital Partners LP v.

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